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NY I80448





May 9, 2002

CLA-2-62:RR:NC:WA:357 I80448

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.91.2021

Mr. Min Hong
Vandegrift Forwarding Company, Inc.
One Evertrust Plaza
Jersey City, N.J. 07302

RE: The tariff classification of a boy’s reversible jacket from China

Dear Mr. Hong:

In your letter dated April 9, 2002, on behalf of Daron Fashions, you requested a classification ruling.

The sample submitted, style number 88309, is a boy’s hip-length reversible jacket. One shell is constructed of a knit polyester fabric which has a visible polyurethane coating on the outer surface and is quilted in a diamond pattern to a nonwoven batting fill. The other shell is constructed of a woven 100% wool fabric which is not coated.

The jacket has a fold-down pointed collar and a full front opening that is secured on both shells by a left-over-right six-snap closure. The garment has long sleeves with ribbed-knit fabric cuffs and a ribbed-knit fabric waistband. The knit fabric side of the garment has an emblem on the left chest and two front slash pockets at the waist. The woven fabric side has an emblem on the left chest, two front slash pockets at the waist and contrasting color piping on the shoulder and along the length of each sleeve.

The sample is being returned to you as you have requested.

In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the visibly coated knit polyester fabric nor the woven wool fabric provides the essential character. Therefore, classification will be as woven wool based on the above.

The applicable subheading for the jacket will be 6201.91.2021, Harmonized Tariff Schedule of the United States (HTS), which provides for anoraks (including ski-jackets), windbreakers and similar articles: of wool or fine animal hair: other: boy’s. The duty rate will be 50.3¢/kg + 20% ad valorem.

We note that this garment is not marked with the country of origin. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV.

The jacket falls within textile category designation 434. Based upon international textile trade agreements products of China are presently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 646-733-3047.

Sincerely,

Robert B. Swierupski
Director,

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